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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Owner : Riset dan Jurnal Akuntansi Ensiklopedia Education Review International Journal of Religious and Cultural Studies SIASAT Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) International Journal Reglement & Society (IJRS) Accounting and Business Journal Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan Bisnis Net : Jurnal Ekonomi dan Bisnis Britain International of Humanities and Social Sciences (BIoHS) Journal Journal of Research in Social Science and Humanities EKONOMIKA45 International Journal of Humanities Education and Social Sciences Jurnal Akuntansi, Manajemen dan Bisnis Digital The International Conference on Education, Social Sciences and Technology (ICESST) International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Dan Akuntansi Medan International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Society and Law Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Perpajakan
Ramadhan, Puja Rizqy
Universitas Pembangunan Panca Budi
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Konstruksi Pengelolaan Keuangan Desa Digital Perspektif Tradisi Minangkabau Raso Jo Pareso Puja Rizqy Ramadhan; Suwarno Suwarno; Shella Pratiwi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5778

Abstract

This study aims to reconstruct the discourse of digital-based village financial management based on the concept of raso jo pareso. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm consists of data collection procedures, data presentation, data reduction and drawing conclusions/verification. Based on the results of the study, it can be concluded that there has been a shift in cultural values ​​​​manifested in village financial management. The moral degradation that occurs and regulatory pressures that limit the scope of the actors involved in village financial management. Therefore, it is necessary to revitalize the values ​​​​of raso jo pareso in village financial management which are manifested as shared moral values ​​​​based on fear of God and shame and politeness towards fellow human beings. Thus, a village financial management order is created that upholds moral aspects to have an impact on improving the performance of village entities.
Construction of Digital Village Financial Management from The Perspective of Minangkabau Raso Jo Pareso Tradition Ramadhan, Puja Rizqy; Suwarno; Shella Pratiwi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to reconstruct the discourse of digital-based village financial management based on the concept of raso jo pareso. This study uses primary data obtained from observations and interviews with informants. The research approach used is a qualitative method. The research paradigm consists of data collection procedures, data presentation, data reduction and drawing conclusions/verification. Based on the results of the study, it can be concluded that there has been a shift in cultural values ??manifested in village financial management. The moral degradation that occurs and regulatory pressures that limit the scope of the actors involved in village financial management. Therefore, it is necessary to revitalize the values ??of raso jo pareso in village financial management which are manifested as shared moral values ??based on fear of God and shame and politeness towards fellow human beings. Thus, a village financial management order is created that upholds moral aspects to have an impact on improving the performance of village entities.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA INSTANSI PEMERINTAH DI KABUPATEN NIAS UTARA Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Puja Rizqy Ramadhan; Jesika Dhea Viranda
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 8 No. 1 (2020): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v8i1.871

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi efektivitas Sistem Informasi Akuntansi (SIA). Faktor-faktor yang diuji meliputi kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan. Efektivitas SIA merupakan variabel dependen penelitian, sedangkan kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan merupakan variabel independen. Penelitian ini dilakukan pada pegawai yang bekerja menggunakan SIA di Sekretariat DPRD kabupaten Nias Utara, Dinas Pendidikan Kabupaten Nias Utara, dan Dinas Kependudukan dan Pencatatan Sipil (Disdukcapil) Kabupaten Nias Utara. Populasi penelitian berjumlah 35 orang. Teknik sampling menggunakan sampling jenuh. Jenis data yang digunakan adalah data primer. Data diperoleh dengan menggunakan kuesioner penelitian. Metode analisis data menggunakan metode analisis regresi linier berganda. Hasil analisis menunjukkan bahwa kapabilitas pemakai, dukungan manajemen puncak dan pendidikan dan pelatihan secara parsial berpengaruh positif dan signifikan terhadap efektivitas SIA. Kapabilitas pemakai merupakan variabel yang paling berpengaruh terhadap efektivitas SIA pada instansi pemerintah di Kabupaten Nias Utara
Analisis Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Daerah Pada Kabupaten/Kota Provinsi Sumatera Utara Periode 2018-2020 Wulandari, Pristy; Ramadhan, Puja Rizqy; Tripriyono, Agus
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara selama periode 2018–2020. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi penelitian ini mencakup 33 kabupaten/kota, dan teknik sampling yang digunakan adalah sampel jenuh, sehingga diperoleh total 99 observasi (33 kabupaten/kota × 3 tahun). Data yang digunakan merupakan data sekunder, diperoleh dari Laporan Realisasi APBD Kabupaten/Kota Provinsi Sumatera Utara yang diakses melalui situs resmi Badan Pusat Statistik (www.bps.go.id). Data dianalisis menggunakan perangkat lunak SPSS Versi 25. Teknik analisis yang diterapkan meliputi analisis statistik deskriptif, uji asumsi klasik (uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi), analisis regresi linier berganda, serta uji hipotesis (uji parsial (uji t), uji simultan (uji F) dan koefisien determinasi (R²)). Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Alokasi Umum, baik secara simultan maupun parsial, berpengaruh positif dan signifikan terhadap Belanja Daerah pada Kabupaten/Kota di Provinsi Sumatera Utara selama periode 2018–2020.
Analysis of Financial Management of Kembang Village in Simalungun Regency Ramadhan, Puja Rizqy
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i1.1297

Abstract

The objective of this study is to analyze how the local government, particularly the administration of Kembang Village, manages village funds and financial assets. This study employs a qualitative research approach. The research subjects include ten individuals: the Village Head, Village Secretary, Village Treasurer, Hamlet Head, Neighborhood/Community Unit Leaders (RT/RW), Community Leaders, and local community members. Data collection methods in this study consist of observations, interviews, and document analysis. The findings indicate that the Kembang Village government manages finances effectively, adhering to the principles of transparency and high community participation. Additionally, several factors hinder the management of village assets.
Accountability In The Management Of Mulio Rejo Village Funds Banjarnahor, Iman Cahyudi; Ramadhan, Puja Rizqy
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9125

Abstract

This study aims to analyze the level of accountability of Village Fund Allocation (ADD) management in Mulyo Rejo Village with a focus on factors that influence transparency and community participation. Using a qualitative approach with a phenomenological method, data was collected through in-depth interviews with key informants (village head, village officials, and BPD members) and secondary document analysis from the village and sub-district governments. The results showed that only 45% of reporting documents met the Permendagri standards, there was a gap between the principle of stewardship (collective responsibility) and the practice in the field, where the centralization of decisions by the village head reduced community participation even though the Village Financial System (Siskeudes) improved village officials were not competent in its operation. This finding reinforces previous studies (Hendaris & Romli, 2021) on the importance of human resource capacity, while criticizing the findings of Dewi et al. (2021) who emphasized information technology. Policy implications include tiered training for village officials, implementation of transparent digital platforms, and participatory audits. This research contributes to the development of local wisdom-based accountability models by considering the unique characteristics of villages.
ANALISIS KONTRIBUSI PEMUNGUTAN PAJAK ALAT-ALAT BERAT DALAM MENINGKATKAN PENERIMAAN PAD DI PROVINSI SUMATERA UTARA Rizqy Ramadhan, Puja
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4972

Abstract

This study aims to analyze the contribution of heavy equipments tax and to find out what is the obstacles and also the effect of the heavy equipment tax revenue of the locally-generated revenue of North Sumatra Province. The analysis method which is used in this study is descriptive data which supported by qualitative approach, that is method which is done by using tax collection system of Office assessment system and using the principle of regulerend function. The results of this study indicate the contribution of heavy equipment tax on revenue from the original region from 2012 to 2016 is still in the category of very less and there is a decline in 2013. The impact that resulted from the heavy equipment tax revenue to the development of public facilities in the province of North Sumatra is very less to contribute due to obstacles faced by the local government in the efforts of heavy equipment tax collection and misunderstanding in communication between local government and taxpayers.
Analysis of Village Financial Management Based on the Minister of Home Affairs Regulation No. 20 of 2018(Case Study in Bangun Rejo Village, Tanjung Morawa District) Syifani Ashira; Puja Rizqy Ramadhan
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i8.11207

Abstract

All activities including planning, implementation, administration, reporting and accountability of village funds are collectively referred to as village financial management. The purpose of this study was to determine how Bangun Rejo Village, Tanjung Morawa District, has implemented financial management in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. The research methodology used is descriptive qualitative. Data collection techniques include documentation, interviews, and observations. The results of the study indicate that in general the procedures for financial management of Bangun Rejo Village are in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018
Analysis of Independence, Effectiveness, and Efficiency Ratio as Measure of Financial Performance of the Lampung Province Government 2019–2023 Waldani, Anggi Jumiafitri; Ramadhan, Puja Rizqy; Arnita, Vina
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.530

Abstract

This study aims to assess the financial performance of the Lampung Provincial Government through the ratios of independence, effectiveness, and efficiency from 2019 to 2023. The research is descriptive with a quantitative approach and data collected through documentation. The analyzed data are secondary data. The results show that the average fiscal independence ratio remains low despite an increase in the last two years. The effectiveness of Local Own-Source Revenue (PAD) collection is considered quite good and consistently effective; however, in the final year, there was a decline, making it less effective.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PEMERINTAH DAERAH KOTA BINJAI Imelda; Saputra, Hendra; Ramadhan, Puja Rizqy
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.8055

Abstract

Latar belakang : Otonomi daerah memberikan kekuasaan lebih kepada pemerintah lokal untuk secara mandiri mengatur dan mengelola sumber daya serta keuangan mereka. Keberhasilan otonomi daerah dapat dinilai melalui kinerja keuangan pemerintah daerah dalam mengelola anggaran, meningkatkan pendapatan, dan mengoptimalkan pengeluaran publik. Metode penelitian: Studi ini menerapkan pendekatan kuantitatif dengan metode asosiatif kausal, yaitu penelitian yang bertujuan untuk menguji dampak variabel independen (PAD, Dana Perimbangan, dan Belanja Modal) terhadap variabel dependen (Kinerja Keuangan Pemerintah Daerah). Studi ini menerapkan pendekatan kuantitatif dengan metode asosiatif kausal, yaitu penelitian yang bertujuan untuk menguji dampak variabel independen terhadap variabel dependen. Hasil penelitian: Hasil penelitian menunjukkan bahwa Belanja Modal berpengaruh positif dan signifikan terhadap kinerja keuangan Pemerintah Kota Binjai. Hal ini mengindikasikan bahwa setiap peningkatan alokasi belanja untuk aset tetap (seperti infrastruktur, jalan, dan jembatan) secara langsung meningkatkan kualitas pelayanan publik yang menjadi indikator keberhasilan kinerja keuangan. Kesimpulan: Pada kasus Pemerintah Kota Binjai, kinerja keuangan lebih ditentukan oleh seberapa besar komitmen pemerintah dalam mengalokasikan anggaran untuk investasi fisik (Belanja Modal) daripada sekadar jumlah pendapatan yang diterima. Hal ini menunjukkan bahwa kualitas belanja (spending better) lebih berpengaruh daripada kuantitas penerimaan dalam membentuk performa keuangan daerah.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba Ammy, Baihaqi Anggi Pratama Nasution Banjarnahor, Iman Cahyudi Danayanti Manik Dedy Husrizal Syah, Dedy Husrizal Diandra Soraya Dito Aditia Darma Nasution Erlina Erlina Fahrum Nisa Feronika Perangin-angin Fitri Kumala Sari Fitri Yani Panggabean Hendra Saputra Imelda Jesika Dhea Viranda Lubis, Nasrul Kahfi M. Doli Indra Nasution M. Doli Indra Nst Mika Debora Br Barus Muhammad Firza Alpi, Muhammad Firza Muhammad Ishak Nia Pratiwi Lubis Nia Pratiwi Lubis Pratiwi, Shella Rapat Piter Sony Hutauruk Rika Surianto Zalukhu Rut Masidas Sibarani Shella Pratiwi Shella Pratiwi Soulthan Saladin Batubara Sri Wulan Sri Wulan Suci Pratiwi Suwarno Suwarno Syifani Ashira Theresia Atika Sari Br. Ginting Tripriyono, Agus Vina Arnita Waldani, Anggi Jumiafitri Willi Matulesi Sibarani Windi Anggreny BR Sitompul Wulandari, Pristy Yossi Fadliy Yossi Fadly Zuhdi Zakwan